“Campanas” – that is – the tax will “see” those employees and pensioners who do not submit an amending statement in respect of retroactive amounts of salaries, pensions and other income received in 2023. Those taxpayers should submit an amending declaration by 31 December 2024, while otherwise they will be fined by the ADE. The fine to be asked by the IRS to pay will be obtained on the basis of the scales of the income tax and a special solidarity levy applicable in the years in which the retrospectives are due and after deduction of any tax withheld at a rate of 20% when the retroactive payments are made. As regards the time of payment of the fine, it will expire on 31 January 2025. Who the amending declaration concerns? The amending declaration concerns pensioners, employees in the private sector, doctors of the NSI, unemployed persons and farmers who have collected within 2023 retrospectively regardless of the time they are due to submit amending declarations.
IRS: ‘Channels’ are coming for those who do not submit amending declarations for retrospectives
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